How To Use the Professional Edition of Your Income Tax 2018

Tax alert symbols. Throughout the text of Your Income Tax, these special symbols alert you to advisory tips about filing your federal tax return and tax planning opportunities:

Filing Tip or Filing Instruction

A Filing Tip or Filing Instruction helps you prepare your 2017 return.

Planning Reminder

A Planning Reminder highlights year-end tax strategies for 2017 or planning opportunities for 2018 and later years.

Caution

A Caution points out potential pitfalls to avoid and areas where IRS opposition may be expected.

Law Alert

A Law Alert indicates recent changes in the tax law and pending legislation before Congress.

Court Decision

A Court Decision highlights key rulings from the Tax Court and other federal courts.

IRS Alert

An IRS Alert highlights key rulings and announcements from the IRS.

Visit www.jklasser.com
for FREE download of e-Supplement

You can download a free e-Supplement to Your Income Tax 2018 at www.jklasser.com. The e-Supplement will provide an update on tax developments from the IRS and Congress, including a look ahead to 2018 and the sweeping tax reform changes made by the Tax Cuts and Jobs Act.

On the homepage at jklasser.com, you will find free tax news, tax tips and tax planning articles.

The PROFESSIONAL EDITION of Your Income Tax is divided into two volumes.

Volume I includes the complete 2018 edition of Your Income Tax, which for 81 years has helped subscribers solve their tax problems and has proven to be a solid reference work for tax professionals.

Volume II expands the usefulness of Your Income Tax for tax professionals by providing citations of tax authorities and sections devoted to practice before the IRS.

VOLUME I: YOUR INCOME TAX (Parts 1–8)

This volume includes the 2018 edition of Your Income Tax. The contents start on page v, and the index begins on page 971.

VOLUME II: PROFESSIONAL TAX PRACTICE (Parts 9–11)

This volume includes the following technical tax information:

TAX LAW AUTHORITIES (Part 9). Here is an explanation of tax authorities—legislative, administrative, and judicial—and their relative importance in the practice of tax law. Part 9 begins on page 807.

CITATIONS OF AUTHORITY (Part 10). Here are key authorities for the text of Your Income Tax that can save you time and effort in researching income tax problems. The authorities cited are the Internal Revenue Code, IRS regulations and rulings, and court decisions. Part 10 begins on page 813.

PRACTICE BEFORE THE IRS (Part 11). This section discusses how to handle tax audits and obtain a ruling from the IRS. Also discussed are the Circular 230 practice requirements and tax preparer penalties. Part 11 begins on page 929.